国境が加える税

同じボトルでも、香港では無税、米国では1割増し、オンタリオ州ではほぼ2倍になることがあります。各国の国境で何がいくら加わるか、その理由とともに解説します。

例として使うのは、アルコール度数13%、容量75 clのボトル1本。課税前の国境到着時の価格は€20です。各国の税は実際の適用順序で積み上げており、容量ベースの税はおおよその換算レートでユーロに変換しています。小売マージンは含みません。

1. Canadaany bottle
   +91%≈ €18.18 追加済み · 最終価格 €38.18
   • Federal excise duty73 cents a litre since April 2025, so 55 cents a bottle€0.35
   • Provincial liquor board mark-upOntario’s LCBO adds 66% to the cost of imported wine from April 2026; other provinces have their own rates€13.43
   • Sales taxGST or HST, 5% to 15% by province; 13% HST in Ontario taken here€4.39

   The federal tax is small. What makes wine dear in Canada is the provincial board’s mark-up, which can add two-thirds to the landed cost before sales tax. In most provinces the government board is also the main shop, so its mark-up is the biggest line and varies by province.

   Canada Revenue Agency, EDN100: excise duty rates on spirits and wine from 1 April 2025 · LCBO, wholesale pricing and other pricing updates, 1 April 2026 · 2026

2. Australiaany imported bottle
   +49%≈ €9.80 追加済み · 最終価格 €29.80
   • Customs duty5% of the value€1.00
   • Wine equalisation tax29% of the wholesale value€6.09
   • GST10% on top of everything€2.71

   Australia taxes wine on its value rather than its strength, so the dearer the bottle the more tax it carries. The three layers roughly add half again to the border price.

   Australian Taxation Office, wine equalisation tax · Australian Border Force, wine equalisation tax on imports · 2025

3. Chinaa bottle from the EU
   +43%≈ €8.63 追加済み · 最終価格 €28.63
   • Import duty14% of the value for countries without a trade deal€2.80
   • Consumption tax10%, charged on the duty-paid value€2.53
   • VAT13% on top of both€3.29

   Three taxes stack, so French wine pays about 43% at the border while Chilean wine of the same price pays about 26%. That gap decides what Chinese shelves carry. Chile, Australia, New Zealand, Georgia and, since May 2026, South Africa pay no import duty under their trade deals, so their wine lands at about 26% all told.

   China Briefing, Exporting wine to China in 2026 · 2026

4. イギリスany bottle
   +40%≈ €8.07 追加済み · 最終価格 €28.07
   • Alcohol duty£29.54 a litre of pure alcohol since 1 February 2025; at 13% that is £2.88 a bottle€3.39
   • VAT20% on the price including the duty€4.68

   Britain taxes by strength: a 14.5% red pays more than an 11% white. The flat rate wine used to enjoy ended in February 2025.

   House of Commons Library, What will happen to the tax on wine from 1 February 2025? · 2025

5. France (EU)a bottle from outside the EU
   +21%≈ €4.15 追加済み · 最終価格 €24.15
   • EU customs duty€13.10 a hectolitre on bottled wine from outside the EU, about 10 cents a bottle€0.10
   • French excise€4.12 a hectolitre in 2025, about 3 cents a bottle€0.03
   • VAT20% on the price including the duties€4.03

   Europe makes most of the world’s wine and taxes it lightly at the border. Nearly all of what the border adds is VAT. Wine moving between EU countries pays no customs duty, only the destination country’s excise and VAT. Germany, Italy and Spain charge no excise on still wine; Ireland charges several euros a bottle.

   EU customs tariff, CN 2204 21: €13.1 a hectolitre · Droits d’accise 2025 for still wine, €4.12/hl (Eurotax summary of the French customs tariff) · European Commission, excise duties on alcohol · 2025

6. Japana bottle from the EU or the US
   +12%≈ €2.50 追加済み · 最終価格 €22.50
   • Import dutyNothing for EU wine (trade agreement) or US wine (since April 2025); otherwise 15% or ¥125 a litre, whichever is lower—
   • Liquor tax¥100 a litre, so ¥75 a bottle€0.45
   • Consumption tax10%€2.05

   Japan taxes wine by the litre, not by the price, so a great bottle pays the same ¥75 as a cheap one. Duty-free entry for European and American wine is recent.

   USDA Foreign Agricultural Service, Update to Japan’s Liquor Tax (2025) · Japan Customs, importation of alcoholic beverages · 2025

7. アメリカ合衆国a bottle from the EU
   +11%≈ €2.24 追加済み · 最終価格 €22.24
   • Basic duty6.3 cents a litre€0.04
   • Additional duty on EU wine10% of the value, since July 2026€2.00
   • Federal excise$1.07 a gallon, about 21 cents a bottle€0.19

   The 10% extra duty is the piece that changes: it was added in July 2026 and sits on top of a basic rate that has been pennies for decades. State sales tax and any state alcohol tax come on top and differ from state to state.

   US wine tariff tracker on this site, verified from USITC, Federal Register and CBP sources · TTB, tax rates for wine (14% alcohol and under: $1.07 a gallon) · 2026

8. Hong Kongany bottle
   +0%≈ €0.00 追加済み · 最終価格 €20.00
   • DutyNothing: Hong Kong abolished its wine duty in 2008—

   Zero duty is why Hong Kong became Asia’s wine auction capital: a case can land, be sold and leave again without the taxman taking a share. No sales tax either.

   Vino Joy News, How much are wine taxes in Asia? A country-by-country breakdown (2024) · 2024

容量課税の計算に使った換算レート：1ユーロ＝ $1.1, £0.85, ¥165, C$1.55, A$1.65.